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Free Filing For State Taxes

Free filing for state taxes 13. Free filing for state taxes   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Free filing for state taxes Wage limit. Free filing for state taxes Federal Income Tax WithholdingNew Form W-4 for 2014. Free filing for state taxes Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Free filing for state taxes Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Free filing for state taxes  The employee tax rate for social security is 6. Free filing for state taxes 2%. Free filing for state taxes Previously, the employee tax rate for social security was 4. Free filing for state taxes 2%. Free filing for state taxes The employer tax rate for social security remains unchanged at 6. Free filing for state taxes 2%. Free filing for state taxes The social security wage base limit is $113,700. Free filing for state taxes The Medicare tax rate is 1. Free filing for state taxes 45% each for the employee and employer, unchanged from 2012. Free filing for state taxes There is no wage base limit for Medicare tax. Free filing for state taxes Additional Medicare Tax. Free filing for state taxes  In addition to withholding Medicare tax at 1. Free filing for state taxes 45%, you must withhold a 0. Free filing for state taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free filing for state taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free filing for state taxes Additional Medicare Tax is only imposed on the employee. Free filing for state taxes There is no employer share of Additional Medicare Tax. Free filing for state taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Free filing for state taxes For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Free filing for state taxes For more information on Additional Medicare Tax, visit IRS. Free filing for state taxes gov and enter “Additional Medicare Tax” in the search box. Free filing for state taxes Leave-based donation programs to aid victims of Hurricane Sandy. Free filing for state taxes  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Free filing for state taxes The donated leave will not be included in the income or wages of the employee. Free filing for state taxes The employer may deduct the cash payments as business expenses or charitable contributions. Free filing for state taxes For more information, see Notice 2012-69, 2012-51 I. Free filing for state taxes R. Free filing for state taxes B. Free filing for state taxes 712, available at www. Free filing for state taxes irs. Free filing for state taxes gov/irb/2012-51_IRB/ar09. Free filing for state taxes html. Free filing for state taxes Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Free filing for state taxes  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Free filing for state taxes Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Free filing for state taxes Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Free filing for state taxes For more information, visit IRS. Free filing for state taxes gov and enter “work opportunity credit” in the search box. Free filing for state taxes What's New for 2014 Social security and Medicare tax for 2014. Free filing for state taxes  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Free filing for state taxes The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Free filing for state taxes There is no limit on the amount of wages subject to Medicare tax. Free filing for state taxes Reminders Additional employment tax information for farmers. Free filing for state taxes  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Free filing for state taxes For the latest information about employment tax developments impacting farmers, go to www. Free filing for state taxes irs. Free filing for state taxes gov/pub51. Free filing for state taxes Correcting a previously filed Form 943. Free filing for state taxes  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Free filing for state taxes Form 943-X is filed separately from Form 943. Free filing for state taxes For more information on correcting Form 943, see the Instructions for Form 943-X. Free filing for state taxes Federal tax deposits must be made by electronic funds transfer. Free filing for state taxes  You must use electronic funds transfer to make all federal tax deposits. Free filing for state taxes Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free filing for state taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free filing for state taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free filing for state taxes EFTPS is a free service provided by the Department of Treasury. Free filing for state taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free filing for state taxes For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Free filing for state taxes To get more information about EFTPS or to enroll in EFTPS, visit www. Free filing for state taxes eftps. Free filing for state taxes gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free filing for state taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free filing for state taxes Important Dates for 2014 You should take the action indicated by the dates listed. Free filing for state taxes See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Free filing for state taxes Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Free filing for state taxes For these dates, see Publication 509, Tax Calendars (For use in 2014). Free filing for state taxes Note. Free filing for state taxes  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Free filing for state taxes A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Free filing for state taxes For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Free filing for state taxes S. Free filing for state taxes Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Free filing for state taxes See Private delivery services in Publication 51 (Circular A). Free filing for state taxes Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Free filing for state taxes Statewide holidays no longer apply. Free filing for state taxes For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Free filing for state taxes Fiscal year taxpayers. Free filing for state taxes  The due dates listed below apply whether you use a calendar or a fiscal year. Free filing for state taxes By January 31. Free filing for state taxes   File Form 943 with the IRS. Free filing for state taxes If you deposited all Form 943 taxes when due, you have 10 additional days to file. Free filing for state taxes Furnish each employee with a completed Form W-2, Wage and Tax Statement. Free filing for state taxes Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Free filing for state taxes File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Free filing for state taxes If you deposited all the FUTA tax when due, you have 10 additional days to file. Free filing for state taxes File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Free filing for state taxes If you deposited all Form 945 taxes when due, you have 10 additional days to file. Free filing for state taxes By February 15. Free filing for state taxes  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Free filing for state taxes On February 16. Free filing for state taxes  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Free filing for state taxes Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Free filing for state taxes If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Free filing for state taxes If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Free filing for state taxes By February 28. Free filing for state taxes   File paper Forms 1099 and 1096. Free filing for state taxes File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Free filing for state taxes S. Free filing for state taxes Information Returns, with the IRS. Free filing for state taxes For electronically filed returns, see By March 31 below. Free filing for state taxes File paper Forms W-2 and W-3. Free filing for state taxes File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Free filing for state taxes For electronically filed returns, see By March 31 below. Free filing for state taxes By March 31. Free filing for state taxes   File electronic Forms W-2 and 1099. Free filing for state taxes File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Free filing for state taxes For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Free filing for state taxes socialsecurity. Free filing for state taxes gov/employer. Free filing for state taxes For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Free filing for state taxes By April 30, July 31, October 31, and January 31. Free filing for state taxes   Deposit FUTA taxes. Free filing for state taxes Deposit FUTA tax due if it is more than $500. Free filing for state taxes Before December 1. Free filing for state taxes  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Free filing for state taxes Introduction You are generally required to withhold federal income tax from the wages of your employees. Free filing for state taxes You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Free filing for state taxes You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free filing for state taxes This chapter includes information about these taxes. Free filing for state taxes You must also pay self-employment tax on your net earnings from farming. Free filing for state taxes See chapter 12 for information on self-employment tax. Free filing for state taxes Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Free filing for state taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Free filing for state taxes Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Free filing for state taxes Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Free filing for state taxes Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Free filing for state taxes Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Free filing for state taxes Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Free filing for state taxes Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Free filing for state taxes For more information, see Publication 51 (Circular A). Free filing for state taxes Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Free filing for state taxes This is so even when you give the employee freedom of action. Free filing for state taxes What matters is that you have the right to control the details of how the services are performed. Free filing for state taxes You are responsible for withholding and paying employment taxes for your employees. Free filing for state taxes You are also required to file employment tax returns. Free filing for state taxes These requirements do not apply to amounts that you pay to independent contractors. Free filing for state taxes See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Free filing for state taxes If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Free filing for state taxes Special rules apply to crew leaders. Free filing for state taxes See Crew Leaders , later. Free filing for state taxes Employer identification number (EIN). Free filing for state taxes   If you have employees, you must have an EIN. Free filing for state taxes If you do not have an EIN, you may apply for one online. Free filing for state taxes Go to IRS. Free filing for state taxes gov and click on the Apply for an EIN Online link under Tools. Free filing for state taxes You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Free filing for state taxes The hours of operation for both numbers are Monday–Friday form 7:00 a. Free filing for state taxes m. Free filing for state taxes –7:00 p. Free filing for state taxes m. Free filing for state taxes local time (Alaska and Hawaii follow Pacific time). Free filing for state taxes You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Free filing for state taxes Employee's social security number (SSN). Free filing for state taxes   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Free filing for state taxes Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Free filing for state taxes It is also available from the SSA's website at www. Free filing for state taxes socialsecurity. Free filing for state taxes gov. Free filing for state taxes   The employee must furnish evidence of age, identity, and U. Free filing for state taxes S. Free filing for state taxes citizenship or lawful immigration status permitting employment with the Form SS-5. Free filing for state taxes An employee who is age 18 or older must appear in person with this evidence at an SSA office. Free filing for state taxes Form I-9. Free filing for state taxes    You must verify that each new employee is legally eligible to work in the United States. Free filing for state taxes This includes completing the Form I-9, Employment Eligibility Verification. Free filing for state taxes Form I-9 is available from the U. Free filing for state taxes S. Free filing for state taxes Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Free filing for state taxes Form I-9 is also available from the USCIS website at www. Free filing for state taxes uscis. Free filing for state taxes gov. Free filing for state taxes You can also contact the USCIS at 1-800-375-5283 for more information. Free filing for state taxes New hire reporting. Free filing for state taxes   You are required to report any new employee to a designated state new hire registry. Free filing for state taxes Many states accept a copy of Form W-4 with employer information added. Free filing for state taxes Visit the Office of Child Support Enforcement website at www. Free filing for state taxes acf. Free filing for state taxes hhs. Free filing for state taxes gov/programs/cse/newhire for more information. Free filing for state taxes Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Free filing for state taxes However, certain exemptions may apply to wages paid to your child, spouse, or parent. Free filing for state taxes Exemptions for your child. Free filing for state taxes   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Free filing for state taxes However, see Nonexempt services of a child or spouse , later. Free filing for state taxes Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Free filing for state taxes Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Free filing for state taxes Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Free filing for state taxes Exemptions for your spouse. Free filing for state taxes   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Free filing for state taxes   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Free filing for state taxes Nonexempt services of a child or spouse. Free filing for state taxes   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Free filing for state taxes A corporation, even if it is controlled by you. Free filing for state taxes A partnership, even if you are a partner. Free filing for state taxes This does not apply to wages paid to your child if each partner is a parent of the child. Free filing for state taxes An estate or trust, even if it is the estate of a deceased parent. Free filing for state taxes In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Free filing for state taxes Exemptions for your parent. Free filing for state taxes   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Free filing for state taxes Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Free filing for state taxes You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. Free filing for state taxes You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Free filing for state taxes   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Free filing for state taxes Qualified joint venture. Free filing for state taxes   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Free filing for state taxes For more information about qualified joint ventures, see chapter 12. Free filing for state taxes Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Free filing for state taxes Social security and Medicare taxes. Free filing for state taxes   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Free filing for state taxes The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Free filing for state taxes The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Free filing for state taxes Federal income tax withholding. Free filing for state taxes   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Free filing for state taxes Federal unemployment (FUTA) tax. Free filing for state taxes   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Free filing for state taxes The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Free filing for state taxes Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Free filing for state taxes   The farmer is the employer of workers furnished by a crew leader in all other situations. Free filing for state taxes In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Free filing for state taxes For example, some farmers employ individuals to recruit farmworkers exclusively for them. Free filing for state taxes Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Free filing for state taxes The farmer is the employer in these cases. Free filing for state taxes For information about common-law employees, see section 1 of Publication 15-A. Free filing for state taxes For information about crew leaders, see the Department of Labor website at www. Free filing for state taxes dol. Free filing for state taxes gov/whd/regs/compliance/whdfs49. Free filing for state taxes htm. Free filing for state taxes Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Free filing for state taxes You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Free filing for state taxes The $150 test applies separately to each farmworker that you employ. Free filing for state taxes If you employ a family of workers, each member is treated separately. Free filing for state taxes Do not count wages paid by other employers. Free filing for state taxes You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Free filing for state taxes If the $2,500 test for the group is not met, the $150 test for an employee still applies. Free filing for state taxes Exceptions. Free filing for state taxes   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Free filing for state taxes However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Free filing for state taxes   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Free filing for state taxes   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Free filing for state taxes Religious exemption. Free filing for state taxes   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Free filing for state taxes This exemption is available only if both the employee and the employer are members of the group or division. Free filing for state taxes   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free filing for state taxes Cash wages. Free filing for state taxes   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Free filing for state taxes Cash wages include checks, money orders, and any kind of money or cash. Free filing for state taxes   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Free filing for state taxes Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Free filing for state taxes For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Free filing for state taxes socialsecurity. Free filing for state taxes gov. Free filing for state taxes Noncash wages. Free filing for state taxes    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Free filing for state taxes Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Free filing for state taxes However, they are subject to these taxes if the substance of the transaction is a cash payment. Free filing for state taxes For information on lodging provided as a condition of employment, see Publication 15-B. Free filing for state taxes   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Free filing for state taxes Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Free filing for state taxes Tax rates and social security wage limit. Free filing for state taxes   For 2013, the employer and the employee will pay the following taxes. Free filing for state taxes The employer and employee each pay 6. Free filing for state taxes 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Free filing for state taxes The employer and employee each pay 1. Free filing for state taxes 45% of cash wages for Medicare tax (hospital insurance). Free filing for state taxes The employee pays 0. Free filing for state taxes 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Free filing for state taxes Wage limit. Free filing for state taxes   The limit on wages subject to the social security tax for 2013 is $113,700. Free filing for state taxes There is no limit on wages subject to the Medicare tax. Free filing for state taxes All covered wages are subject to the Medicare tax. Free filing for state taxes Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Free filing for state taxes Paying employee's share. Free filing for state taxes   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Free filing for state taxes It is additional income to the employee. Free filing for state taxes You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Free filing for state taxes Example. Free filing for state taxes Jane operates a small family fruit farm. Free filing for state taxes She employs day laborers in the picking season to enable her to timely get her crop to market. Free filing for state taxes She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Free filing for state taxes When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Free filing for state taxes For 2013, Jane paid Mary $1,000 during the year. Free filing for state taxes Susan enters $1,076. Free filing for state taxes 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Free filing for state taxes 50 social security and Medicare taxes paid for Mary). Free filing for state taxes She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Free filing for state taxes Additional Medicare Tax. Free filing for state taxes   In addition to withholding Medicare tax at 1. Free filing for state taxes 45%, you must withhold a 0. Free filing for state taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free filing for state taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free filing for state taxes Additional Medicare Tax is only imposed on the employee. Free filing for state taxes There is no employer share of Additional Medicare Tax. Free filing for state taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Free filing for state taxes   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Free filing for state taxes For more information on Additional Medicare Tax, visit IRS. Free filing for state taxes gov and enter “Additional Medicare Tax” in the search box. Free filing for state taxes Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Free filing for state taxes Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Free filing for state taxes The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Free filing for state taxes Form W-4. Free filing for state taxes   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Free filing for state taxes In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Free filing for state taxes An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Free filing for state taxes   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Free filing for state taxes   You should give each new employee a Form W-4 as soon as you hire the employee. Free filing for state taxes For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Free filing for state taxes Have the employee complete and return the form to you before the first payday. Free filing for state taxes If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Free filing for state taxes New Form W-4 for 2014. Free filing for state taxes   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Free filing for state taxes Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Free filing for state taxes You cannot accept substitute Forms W-4 developed by employees. Free filing for state taxes How to figure withholding. Free filing for state taxes   You can use one of several methods to determine the amount to withhold. Free filing for state taxes The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Free filing for state taxes Publication 51 (Circular A) also contains additional information about federal income tax withholding. Free filing for state taxes Nonemployee compensation. Free filing for state taxes   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Free filing for state taxes However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Free filing for state taxes For more information, see the Instructions for Form 1099-MISC. Free filing for state taxes Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Free filing for state taxes However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Free filing for state taxes You meet the notification requirement by giving each employee any of the following. Free filing for state taxes Form W-2, which contains EIC notification on the back of Copy B. Free filing for state taxes A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Free filing for state taxes Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Free filing for state taxes Your own written statement with the exact wording of Notice 797. Free filing for state taxes For more information, see Publication 51 (Circular A). Free filing for state taxes Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Free filing for state taxes You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Free filing for state taxes If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Free filing for state taxes You must also pay the employer's share of social security and Medicare taxes. Free filing for state taxes There is no employer share of Additional Medicare Tax. Free filing for state taxes Form 943. Free filing for state taxes   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Free filing for state taxes Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Free filing for state taxes Deposits. Free filing for state taxes   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Free filing for state taxes However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Free filing for state taxes   For more information on deposit rules, see Publication 51 (Circular A). Free filing for state taxes Electronic deposit requirement. Free filing for state taxes   You must use electronic funds transfer to make all federal tax deposits. Free filing for state taxes Generally, electronic funds transfers are made using EFTPS. Free filing for state taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free filing for state taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free filing for state taxes EFTPS is a free service provided by the Department of Treasury. Free filing for state taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free filing for state taxes   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Free filing for state taxes To get more information about EFTPS or to enroll in EFTPS, visit www. Free filing for state taxes eftps. Free filing for state taxes gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free filing for state taxes Additional information about EFTPS is also available in Publication 966. Free filing for state taxes Form W-2. Free filing for state taxes   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Free filing for state taxes However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Free filing for state taxes The date the employee requests the form. Free filing for state taxes The date you make your final payment of wages to the employee. Free filing for state taxes Compensation paid to H-2A visa holders. Free filing for state taxes   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. Free filing for state taxes Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Free filing for state taxes   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Free filing for state taxes In this case, the worker must give the employer a completed Form W-4. Free filing for state taxes Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Free filing for state taxes   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free filing for state taxes For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Free filing for state taxes Trust fund recovery penalty. Free filing for state taxes   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Free filing for state taxes A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Free filing for state taxes A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Free filing for state taxes   Willfully means voluntarily, consciously, and intentionally. Free filing for state taxes Paying other expenses of the business instead of the taxes due is acting willfully. Free filing for state taxes Consequences of treating an employee as an independent contractor. Free filing for state taxes   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Free filing for state taxes See Publication 15-A for more information. Free filing for state taxes Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Free filing for state taxes You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Free filing for state taxes You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Free filing for state taxes These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Free filing for state taxes See Family Employees , earlier. Free filing for state taxes Alien farmworkers. Free filing for state taxes   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Free filing for state taxes However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Free filing for state taxes Commodity wages. Free filing for state taxes   Payments in kind for farm labor are not cash wages. Free filing for state taxes Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Free filing for state taxes Tax rate and credit. Free filing for state taxes   The gross FUTA tax rate is 6. Free filing for state taxes 0% of the first $7,000 cash wages you pay to each employee during the year. Free filing for state taxes However, you are given a credit of up to 5. Free filing for state taxes 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Free filing for state taxes If your state tax rate (experience rate) is less than 5. Free filing for state taxes 4%, you may still be allowed the full 5. Free filing for state taxes 4% credit. Free filing for state taxes   If you do not pay the state tax, you cannot take the credit. Free filing for state taxes If you are exempt from state unemployment tax for any reason, the full 6. Free filing for state taxes 0% rate applies. Free filing for state taxes See the Instructions for Form 940 for additional information. Free filing for state taxes More information. Free filing for state taxes   For more information on FUTA tax, see Publication 51 (Circular A). Free filing for state taxes Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Free filing for state taxes It must not be collected or deducted from the wages of your employees. Free filing for state taxes Form 940. Free filing for state taxes   Report FUTA tax on Form 940. Free filing for state taxes The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Free filing for state taxes Deposits. Free filing for state taxes   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Free filing for state taxes If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Free filing for state taxes You can add it to the tax for the next quarter. Free filing for state taxes If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Free filing for state taxes If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Free filing for state taxes Electronic deposit requirement. Free filing for state taxes   You must use electronic funds transfer to make all federal tax deposits. Free filing for state taxes Generally, electronic funds transfers are made using EFTPS. Free filing for state taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free filing for state taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free filing for state taxes EFTPS is a free service provided by the Department of Treasury. Free filing for state taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free filing for state taxes   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Free filing for state taxes To get more information about EFTPS or to enroll in EFTPS, visit www. Free filing for state taxes eftps. Free filing for state taxes gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free filing for state taxes Additional information about EFTPS is also available in Publication 966. Free filing for state taxes Prev  Up  Next   Home   More Online Publications
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The Free Filing For State Taxes

Free filing for state taxes 2. Free filing for state taxes   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Free filing for state taxes Divorce and remarriage. Free filing for state taxes Annulled marriages. Free filing for state taxes Head of household or qualifying widow(er) with dependent child. Free filing for state taxes Considered married. Free filing for state taxes Same-sex marriage. Free filing for state taxes Spouse died during the year. Free filing for state taxes Married persons living apart. Free filing for state taxes Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. Free filing for state taxes  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Free filing for state taxes See Same-sex marriage under Marital Status, later. Free filing for state taxes Introduction This chapter helps you determine which filing status to use. Free filing for state taxes There are five filing statuses. Free filing for state taxes Single. Free filing for state taxes Married Filing Jointly. Free filing for state taxes Married Filing Separately. Free filing for state taxes Head of Household. Free filing for state taxes Qualifying Widow(er) With Dependent Child. Free filing for state taxes If more than one filing status applies to you, choose the one that will give you the lowest tax. Free filing for state taxes You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). Free filing for state taxes You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Free filing for state taxes Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. Free filing for state taxes S. Free filing for state taxes Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. Free filing for state taxes Unmarried persons. Free filing for state taxes   You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. Free filing for state taxes State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Free filing for state taxes Divorced persons. Free filing for state taxes   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Free filing for state taxes Divorce and remarriage. Free filing for state taxes   If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Free filing for state taxes Annulled marriages. Free filing for state taxes    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. Free filing for state taxes You must file Form 1040X, Amended U. Free filing for state taxes S. Free filing for state taxes Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. Free filing for state taxes Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Free filing for state taxes If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). Free filing for state taxes However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Free filing for state taxes Head of household or qualifying widow(er) with dependent child. Free filing for state taxes   If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. Free filing for state taxes See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Free filing for state taxes Married persons. Free filing for state taxes   If you are considered married, you and your spouse can file a joint return or separate returns. Free filing for state taxes Considered married. Free filing for state taxes   You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. Free filing for state taxes You are married and living together as a married couple. Free filing for state taxes You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. Free filing for state taxes You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. Free filing for state taxes You are separated under an interlocutory (not final) decree of divorce. Free filing for state taxes Same-sex marriage. Free filing for state taxes   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free filing for state taxes The term “spouse” includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Free filing for state taxes However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Free filing for state taxes For more details, see Publication 501. Free filing for state taxes Spouse died during the year. Free filing for state taxes   If your spouse died during the year, you are considered married for the whole year for filing status purposes. Free filing for state taxes   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Free filing for state taxes For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Free filing for state taxes   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Free filing for state taxes Your deceased spouse's filing status is married filing separately for that year. Free filing for state taxes Married persons living apart. Free filing for state taxes   If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. Free filing for state taxes If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Free filing for state taxes Also, your tax may be lower, and you may be able to claim the earned income credit. Free filing for state taxes See Head of Household , later. Free filing for state taxes Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Free filing for state taxes To determine your marital status, see Marital Status , earlier. Free filing for state taxes Widow(er). Free filing for state taxes   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Free filing for state taxes You may, however, be able to use another filing status that will give you a lower tax. Free filing for state taxes See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Free filing for state taxes How to file. Free filing for state taxes   You can file Form 1040. Free filing for state taxes If you have taxable income of less than $100,000, you may be able to file Form 1040A. Free filing for state taxes If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Free filing for state taxes If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Free filing for state taxes Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. Free filing for state taxes Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. Free filing for state taxes On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Free filing for state taxes You can file a joint return even if one of you had no income or deductions. Free filing for state taxes If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. Free filing for state taxes Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. Free filing for state taxes If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). Free filing for state taxes You can choose the method that gives the two of you the lower combined tax. Free filing for state taxes How to file. Free filing for state taxes   If you file as married filing jointly, you can use Form 1040. Free filing for state taxes If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Free filing for state taxes If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Free filing for state taxes If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Free filing for state taxes Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Free filing for state taxes Spouse died. Free filing for state taxes   If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. Free filing for state taxes See Spouse died during the year under Marital Status, earlier, for more information. Free filing for state taxes   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. Free filing for state taxes Divorced persons. Free filing for state taxes   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. Free filing for state taxes Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Free filing for state taxes Accounting period. Free filing for state taxes   Both of you must use the same accounting period, but you can use different accounting methods. Free filing for state taxes See Accounting Periods and Accounting Methods in chapter 1. Free filing for state taxes Joint responsibility. Free filing for state taxes   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Free filing for state taxes This means that if one spouse does not pay the tax due, the other may have to. Free filing for state taxes Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Free filing for state taxes One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Free filing for state taxes You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. Free filing for state taxes Divorced taxpayer. Free filing for state taxes   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Free filing for state taxes This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Free filing for state taxes Relief from joint responsibility. Free filing for state taxes   In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Free filing for state taxes You can ask for relief no matter how small the liability. Free filing for state taxes   There are three types of relief available. Free filing for state taxes Innocent spouse relief. Free filing for state taxes Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). Free filing for state taxes Equitable relief. Free filing for state taxes    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Free filing for state taxes Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. Free filing for state taxes Signing a joint return. Free filing for state taxes   For a return to be considered a joint return, both spouses generally must sign the return. Free filing for state taxes Spouse died before signing. Free filing for state taxes   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Free filing for state taxes If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Free filing for state taxes Spouse away from home. Free filing for state taxes   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. Free filing for state taxes Injury or disease prevents signing. Free filing for state taxes   If your spouse cannot sign because of disease or injury and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Free filing for state taxes ” Be sure to also sign in the space provided for your signature. Free filing for state taxes Attach a dated statement, signed by you, to the return. Free filing for state taxes The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Free filing for state taxes Signing as guardian of spouse. Free filing for state taxes   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Free filing for state taxes Spouse in combat zone. Free filing for state taxes   You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf Area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. Free filing for state taxes Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Free filing for state taxes For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. Free filing for state taxes Other reasons spouse cannot sign. Free filing for state taxes    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Free filing for state taxes Attach the power of attorney (or a copy of it) to your tax return. Free filing for state taxes You can use Form 2848, Power of Attorney and Declaration of Representative. Free filing for state taxes Nonresident alien or dual-status alien. Free filing for state taxes   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Free filing for state taxes However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Free filing for state taxes S. Free filing for state taxes citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Free filing for state taxes If you do file a joint return, you and your spouse are both treated as U. Free filing for state taxes S. Free filing for state taxes residents for the entire tax year. Free filing for state taxes See chapter 1 of Publication 519. Free filing for state taxes Married Filing Separately You can choose married filing separately as your filing status if you are married. Free filing for state taxes This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. Free filing for state taxes If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. Free filing for state taxes You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). Free filing for state taxes This can apply to you even if you are not divorced or legally separated. Free filing for state taxes If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. Free filing for state taxes The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Free filing for state taxes See Head of Household , later, for more information. Free filing for state taxes You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. Free filing for state taxes However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Free filing for state taxes This way you can make sure you are using the filing status that results in the lowest combined tax. Free filing for state taxes When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Free filing for state taxes How to file. Free filing for state taxes   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Free filing for state taxes You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. Free filing for state taxes You can file Form 1040. Free filing for state taxes If your taxable income is less than $100,000, you may be able to file Form 1040A. Free filing for state taxes Select this filing status by checking the box on line 3 of either form. Free filing for state taxes Enter your spouse's full name and SSN or ITIN in the spaces provided. Free filing for state taxes If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. Free filing for state taxes Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Free filing for state taxes Special Rules If you choose married filing separately as your filing status, the following special rules apply. Free filing for state taxes Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Free filing for state taxes   Your tax rate generally is higher than on a joint return. Free filing for state taxes Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Free filing for state taxes You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000). Free filing for state taxes If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Free filing for state taxes For more information about these expenses, the credit, and the exclusion, see chapter 32. Free filing for state taxes You cannot take the earned income credit. Free filing for state taxes You cannot take the exclusion or credit for adoption expenses in most cases. Free filing for state taxes You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. Free filing for state taxes You cannot exclude any interest income from qualified U. Free filing for state taxes S. Free filing for state taxes savings bonds you used for higher education expenses. Free filing for state taxes If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. Free filing for state taxes The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. Free filing for state taxes Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Free filing for state taxes If your spouse itemizes deductions, you cannot claim the standard deduction. Free filing for state taxes If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Free filing for state taxes Adjusted gross income (AGI) limits. Free filing for state taxes   If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Free filing for state taxes Individual retirement arrangements (IRAs). Free filing for state taxes   You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. Free filing for state taxes Your deduction is reduced or eliminated if your income is more than a certain amount. Free filing for state taxes This amount is much lower for married individuals who file separately and lived together at any time during the year. Free filing for state taxes For more information, see How Much Can You Deduct in chapter 17. Free filing for state taxes Rental activity losses. Free filing for state taxes   If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income, up to $25,000. Free filing for state taxes This is called a special allowance. Free filing for state taxes However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Free filing for state taxes Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. Free filing for state taxes See Limits on Rental Losses in chapter 9. Free filing for state taxes Community property states. Free filing for state taxes   If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. Free filing for state taxes See Publication 555. Free filing for state taxes Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. Free filing for state taxes You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Free filing for state taxes This does not include any extensions. Free filing for state taxes A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Free filing for state taxes Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Free filing for state taxes Exception. Free filing for state taxes   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Free filing for state taxes The personal representative has 1 year from the due date of the return (including extensions) to make the change. Free filing for state taxes See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. Free filing for state taxes Head of Household You may be able to file as head of household if you meet all the following requirements. Free filing for state taxes You are unmarried or “considered unmarried” on the last day of the year. Free filing for state taxes See Marital Status , earlier, and Considered Unmarried , later. Free filing for state taxes You paid more than half the cost of keeping up a home for the year. Free filing for state taxes A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Free filing for state taxes However, if the qualifying person is your dependent parent, he or she does not have to live with you. Free filing for state taxes See Special rule for parent , later, under Qualifying Person. Free filing for state taxes If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. Free filing for state taxes You will also receive a higher standard deduction than if you file as single or married filing separately. Free filing for state taxes Kidnapped child. Free filing for state taxes   A child may qualify you to file as head of household even if the child has been kidnapped. Free filing for state taxes For more information, see Publication 501. Free filing for state taxes How to file. Free filing for state taxes   If you file as head of household, you can use Form 1040. Free filing for state taxes If your taxable income is less than $100,000, you may be able to file Form 1040A. Free filing for state taxes Indicate your choice of this filing status by checking the box on line 4 of either form. Free filing for state taxes Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Free filing for state taxes Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Free filing for state taxes You are considered unmarried on the last day of the tax year if you meet all the following tests. Free filing for state taxes You file a separate return (defined earlier under Joint Return After Separate Returns ). Free filing for state taxes You paid more than half the cost of keeping up your home for the tax year. Free filing for state taxes Your spouse did not live in your home during the last 6 months of the tax year. Free filing for state taxes Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Free filing for state taxes See Temporary absences , under Qualifying Person, later. Free filing for state taxes Your home was the main home of your child, stepchild, or foster child for more than half the year. Free filing for state taxes (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. Free filing for state taxes ) You must be able to claim an exemption for the child. Free filing for state taxes However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. Free filing for state taxes The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Free filing for state taxes If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. Free filing for state taxes See Publication 555 for more information. Free filing for state taxes Nonresident alien spouse. Free filing for state taxes   You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. Free filing for state taxes However, your spouse is not a qualifying person for head of household purposes. Free filing for state taxes You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Free filing for state taxes Choice to treat spouse as resident. Free filing for state taxes   You are considered married if you choose to treat your spouse as a resident alien. Free filing for state taxes See Publication 519. Free filing for state taxes Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. Free filing for state taxes You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. Free filing for state taxes Worksheet 2-1. Free filing for state taxes Cost of Keeping Up a Home   Amount You Paid Total Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $ Minus total amount you paid   () Amount others paid   $ If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Free filing for state taxes Costs you include. Free filing for state taxes   Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Free filing for state taxes   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. Free filing for state taxes However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Free filing for state taxes Costs you do not include. Free filing for state taxes   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Free filing for state taxes Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Free filing for state taxes Qualifying Person See Table 2-1 to see who is a qualifying person. Free filing for state taxes Any person not described in Table 2-1 is not a qualifying person. Free filing for state taxes Table 2-1. Free filing for state taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Free filing for state taxes See the text of this chapter for the other requirements you must meet to claim head of household filing status. Free filing for state taxes IF the person is your . Free filing for state taxes . Free filing for state taxes . Free filing for state taxes   AND . Free filing for state taxes . Free filing for state taxes . Free filing for state taxes   THEN that person is . Free filing for state taxes . Free filing for state taxes . Free filing for state taxes qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. Free filing for state taxes   he or she is married and you can claim an exemption for him or her   a qualifying person. Free filing for state taxes   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Free filing for state taxes 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Free filing for state taxes 6   you cannot claim an exemption for him or her   not a qualifying person. Free filing for state taxes qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and you can claim an exemption for him or her5   a qualifying person. Free filing for state taxes   he or she did not live with you more than half the year   not a qualifying person. Free filing for state taxes   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Free filing for state taxes   you cannot claim an exemption for him or her   not a qualifying person. Free filing for state taxes 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Free filing for state taxes 2The term “qualifying child” is defined in chapter 3. Free filing for state taxes Note. Free filing for state taxes If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. Free filing for state taxes If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Free filing for state taxes 3This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Free filing for state taxes 4The term “ qualifying relative ” is defined in chapter 3. Free filing for state taxes 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Free filing for state taxes See Multiple Support Agreement in chapter 3. Free filing for state taxes 6See Special rule for parent . Free filing for state taxes Example 1—child. Free filing for state taxes Your unmarried son lived with you all year and was 18 years old at the end of the year. Free filing for state taxes He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. Free filing for state taxes As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. Free filing for state taxes Example 2—child who is not qualifying person. Free filing for state taxes The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Free filing for state taxes Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. Free filing for state taxes Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. Free filing for state taxes As a result, he is not your qualifying person for head of household purposes. Free filing for state taxes Example 3—girlfriend. Free filing for state taxes Your girlfriend lived with you all year. Free filing for state taxes Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3. Free filing for state taxes See Table 2-1. Free filing for state taxes Example 4—girlfriend's child. Free filing for state taxes The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Free filing for state taxes He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test in chapter 3). Free filing for state taxes As a result, he is not your qualifying person for head of household purposes. Free filing for state taxes Home of qualifying person. Free filing for state taxes   Generally, the qualifying person must live with you for more than half of the year. Free filing for state taxes Special rule for parent. Free filing for state taxes   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Free filing for state taxes However, you must be able to claim an exemption for your father or mother. Free filing for state taxes Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Free filing for state taxes   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Free filing for state taxes Death or birth. Free filing for state taxes   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. Free filing for state taxes If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Free filing for state taxes If the individual is anyone else, see Publication 501. Free filing for state taxes Temporary absences. Free filing for state taxes   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Free filing for state taxes It must be reasonable to assume the absent person will return to the home after the temporary absence. Free filing for state taxes You must continue to keep up the home during the absence. Free filing for state taxes Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. Free filing for state taxes The year of death is the last year for which you can file jointly with your deceased spouse. Free filing for state taxes See Married Filing Jointly , earlier. Free filing for state taxes You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. Free filing for state taxes For example, if your spouse died in 2012, and you have not remarried, you may be able to use this filing status for 2013 and 2014. Free filing for state taxes This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Free filing for state taxes It does not entitle you to file a joint return. Free filing for state taxes How to file. Free filing for state taxes   If you file as qualifying widow(er) with dependent child, you can use Form 1040. Free filing for state taxes If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Free filing for state taxes Check the box on line 5 of either form. Free filing for state taxes Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Free filing for state taxes Eligibility rules. Free filing for state taxes   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. Free filing for state taxes You were entitled to file a joint return with your spouse for the year your spouse died. Free filing for state taxes It does not matter whether you actually filed a joint return. Free filing for state taxes Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Free filing for state taxes You have a child or stepchild for whom you can claim an exemption. Free filing for state taxes This does not include a foster child. Free filing for state taxes This child lived in your home all year, except for temporary absences. Free filing for state taxes See Temporary absences , earlier, under Head of Household. Free filing for state taxes There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Free filing for state taxes You paid more than half the cost of keeping up a home for the year. Free filing for state taxes See Keeping Up a Home , earlier, under Head of Household. Free filing for state taxes Example. Free filing for state taxes John's wife died in 2011. Free filing for state taxes John has not remarried. Free filing for state taxes During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Free filing for state taxes For 2011 he was entitled to file a joint return for himself and his deceased wife. Free filing for state taxes For 2012 and 2013, he can file as qualifying widower with a dependent child. Free filing for state taxes After 2013 he can file as head of household if he qualifies. Free filing for state taxes Death or birth. Free filing for state taxes    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. Free filing for state taxes You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. Free filing for state taxes Kidnapped child. Free filing for state taxes   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. Free filing for state taxes See Publication 501. Free filing for state taxes    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Free filing for state taxes Prev  Up  Next   Home   More Online Publications